Rev. Proc. 207-31 updates Rev. Proc. 2016-56 (published in December 2016) to adds 3 countries:
- Colombia, and
to the Section 4 list of countries with which the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) have determined that it is appropriate to have an Automatic Exchange of information collected under §§ 1.6049-4(b)(5) and 1.6049-8(a).
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